The Queen on the Application of Ace Drinks Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0124 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 14 March 2016.

Read the full decision in The Queen on the Application of Ace Drinks Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0124 (TCC).

EXCISE – decision of HMRC to reject application for registration as owner of duty suspended goods held in an Excise Warehouse – appeal to Tribunal allowed and order made for application to be reviewed in accordance with Tribunal’s direction – alleged failure of HMRC to comply with direction – purported decision on review rejecting application – judicial review of review decision – permission to bring judicial review refused.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.